Administrative

1
Administrative Fiscal Requirements for
Grantees CAA State Association Grantee
MeetingFebruary 20, 2003

• Alece H. Morgan, Presenter
• Director
• Division of Discretionary Grants (DDG)
• Office of Grants Management

2
Community Action Agencies

• Twanna A. Nickens
• Lead Grants Management Specialist
• DDG/OGM

3
Topics

• Office of Grants Management/Role and
  Responsibility
• Key Regulations and Administrative References
• Reporting Requirements
• Web Sites
• Grants Management Contacts

4
OFFICE OF GRANTS MANAGEMENT
5
Office of Grants ManagementMaiso BryantDirector

• Alece H. Morgan, Director
• Division of Discretionary Grants
• Joseph Lonergan, Director
• Division of Mandatory Grants

6
OFFICE OF GRANTS MANAGEMENT

• Negotiates and issues all mandatory and
  discretionary grant awards in the Administration
  for Children and Families.
• Complements technical knowledge of the program
  office with expertise in the business and other
  non-programmatic areas of grants administration

7
OFFICE OF GRANTS MANAGEMENT

• Monitors and guarantees the integrity of the
  competitive process.
• Serves as the official receipt point for all
  official communications and contacts with
  grantees which commit or may result in committing
  the grant budget, or changing terms and
  conditions of the grant (that could impact the
  scope or objectives of the grant) rebudgeting or
  for specific types of cost.

8
OFFICE OF GRANTS MANAGEMENT

• Serves as the receipt point for all required
  reports from the grantees.
• Assures that both program office and grantees
  fulfill all requirements of laws, regulations and
  policies.

9
Grant Award Package

• Financial Assistance Award (FAA)
• Transmittal Letter
• Standard Terms and Conditions
• Reporting Requirements
• Financial Status Report Form (SF 269)
• Instructions for Requesting Payment of Federal
  Awards

10
Financial Assistance Award (FAA)

• Award Office Office of Community Services
• Assistance Type Discretionary Grant
• Award No. 90EQ0000
• Type of Award Service
• Type of Action New
• Recipient Organization (name and address of
• organization
• Program Title Training Technical Assistance
  and Capacity Building Program

11
Financial Assistance Award (FAA) Cont

• County and Congressional District of organization
• Principal Investigator
• Approved Budget of Federal Funds
• Award Computation
• Reflects Federal and Non-Federal Totals and
  percentages
• Amount Awarded This Action __________
• Applicant Employee Identification Number
  
• Remarks

12
Financial Assistance Award (FAA) Cont

• Financial Information
• Remarks
• Signature of Grants Management Officer
• Signature of Program Official and Fund Certifier

13

Standard Terms and Conditions

• All recipients of ACF discretionary grants and
  cooperative agreements are legally bound by the
  standard terms and conditions.
• Based on Statutes, Regulations and Policies.

14
REPORTING REQUIREMENTS

• Financial Status Reports (SF-269's) are due 30
  days after the end of the second and fourth
  quarters of the budget period (every six months).
• A final SF-269 is due 90 days after the end of
  the project period. This financial status report
  and the Payment Management System (PMS)
  expenditures report for the reporting period must
  reconcile. For the report to be considered
  final, all unliquidated obligations must have
  been paid and -0- entered on line 10(k) of the
  final Financial Status Report.
• The Federal Grant Award number should be
  indicated on all reports.
• Submit the original and two copies of the
  Financial Status Reports to
• Mailing Address
• Attention Name of Grants Management
  Specialist
• U.S. Department of Health and Human Services
• Administration for Children and Families
• Division of Discretionary Grants, Office of
  Grants Management
• 370 L'Enfant Promenade, S.W., 4th Floor
• Washington, D.C. 20447

15
REPORTING REQUIREMENTS

• Delivery Address
• Attention Name of Grants
  Management Specialist
• U.S. Department of Health and Human Services
• Administration for Children and Families
• Division of Discretionary Grants, Office of
  Grants Management
• 901 D Street, S.W., 4th Floor
• Washington, D.C. 20024

16
KEY FEDERAL REFERENCES

• Title 45 Code of Federal Regulations (CFR) Part
  74
• Office of Management and Budget (OMB) Circulars

17
Title 45 Code of Federal Regulations Part 74

• Uniform Administrative Requirements for Awards
  and Subawards to Institutions of Higher
  Education, Hospitals, Other Non-Profit
  Organizations and Commercial Organizations and
  Certain Grants and Agreements with States, Local
  Governments and Indian Tribal Governments.

18
Title 45 Code of Federal Regulations Part 74

• Subpart A - General
• Purpose and applicability
• Definitions
• Deviations
• Subawards
• Subpart B Pre-Award Requirements
• Subpart C - Post Award RequirementsFinancial and
  Program ManagementProperty StandardsProcurement
  StandardsReport and RecordsTermination and
  Enforcement

19
Title 45 Code of Federal Regulations Part 74

• Subpart D - After the Award Requirements
  Closeout Procedures

20
Title 45 CFR Part 74 Reference Guide

• Standards for financial management systems -
  74.21
• Revision of budget and program plans - 74.25
• One Time Extension 74.25d(2)(I)
• Property standards - 74.30
• Insurance coverage.. 74.31
• Real property - 74.32
• Equipment - 74.34
• Procurement standards - 74.40
• Contract administration - 74.47
• Financial reporting - 74.52
• Retention and access requirements for records -
  74.53
• Closeout procedures - 74.71

21
74.25 - Revision of Budget and Program Plans

• No Cost Extensions are not permitted to merely
  use unobligated balances or change in approved
  objectives or scope of work.(d) May be
  granted to authorizing recipients to perform one
  or more of the followingInitiate a one time
  extension of the expiration date up to 12 months
  (No Cost Extension)Please notify OGM/OCS in
  writing at least 45 days prior to the end of
  project period.You must provide a letter of
  justification providing us with the time needed
  for the No Cost Extension signed by the
  authorized official (person who signed 424)
  (e) May not permit any budget changes in a
  recipients award that caused any FEDERAL
  APPROPRIATION to be used for purposes other than
  those consistent with the original award/purpose
  of the authorization and appropriation.

22
Revision of Budget and Program Plans Title 45
CFR 74.25

• Report any modifications of the budget and
  program activities as outlined in the original
  application.
• Written prior approval is necessary for
• Extension of budget and or project period.
• Changes in budget
• Change in scope of work or objectives of the
  project (even if the budget does not change)
• Change in the Project Director (PD) or Principle
  Investigator (PI) or other key personnel
  specified in the grant application
• Absence for more than 3 months or 25 reduction
  in time devoted to the project by the PD, or PI.
• Need for additional Federal Funding

23
74.51 - Monitoring and reporting program
performance

• (a) Recipients are responsible for managing each
  project, program and subaward supported by the
  award. Also ensure subawards meet the audit
  requirements as outlined in 45CFR74.26.
• (b) The awarding agency will prescribe the
  frequency with which the performance reports
  shall be submitted.
• Reporting Requirements - Semi Annual
• Financial Status Report (SF269),
• Program Progress Report (PPR)

24
Office of Management and Budget (OMB) Circulars

• A 110 - Uniform Administrative Requirements for
  Grants and other agreements with Institutions of
  Higher Education, Hospitals and other Non Profit
  Organization
• A 122 - Cost Principles for non profit
  organizations
• A 133 - Audits for States, Local, Governments,
  and non profit organizations
• Website http//www.dhhs.gov/grantsnet/roadmap/inde
  x.html

25
A122- Cost Principles for Non Profit Organizations

• These principles and guidelines are used by all
  federal agencies in determining the costs of work
  preformed by non profit organizations under
  grants, cooperative agreement and contracts
• allowable costs
• allocable
• reasonable
• necessary

26
Audits Information OMB Circular - A-133

• Non-federal entities that expend 300,000 or more
  in a a year shall be audited.
• Frequency of audits - Annual basis
• Submission - 9 months after your audit period.
• Single Audit Clearinghouse
• Bureau of the Census
• 1201 E. 10th Street
• Jeffersonville, IN 47132